If an employee uses their own means of transport to travel for work, the employer can pay a tax-free allowance up to a maximum of EUR 0.23 per kilometre (2024) (belastingdienst.nl; ondernemersplein). It does not matter if the employee uses the means of transport for commuting to work (or to go home for lunch) or other business trips.
This is a targeted exemption, and the employer can designate this allowance as final-levy wage.
However, the tax-free allowance of EUR 0.23 per kilometre does not apply to:
• detour kilometres driven for private reasons eg to take a child to the nursery
• a reimbursement for (parts of) trips for which
Web page updated on 17 Mar 2025 15:46
